Cambridge Audio DacMagic 100

The multi award-winning DacMagic is the world’s most affordable and effective way to upgrade any PC, Mac, network music player, digital iPod dock, games console or any device with a Digital Audio out to truly high end sound quality.
Storing music digitally has enormous advantages in terms of capacity and instant access, but also requires the signal to be converted into the analogue domain before it can be amplified and delivered to your speakers. DacMagic adds value by directly drawing a digital audio signal from any supported device and employing a vastly superior analogue conversion process. DacMagic instantly adds clarity, vibrancy and dynamism to all digital music and with its ATF upsampling process, noticeably improves heavily compressed music.
With a variety of simple connections including S/PDIF, Toslink and USB inputs, DacMagic can be set-up in seconds. Hearing is believing!

Features
ATF upsampling explained...

Adapted Time Filtering (ATF) asynchronous upsampling technology might sound complicated but the benefits are instantly audible. Essentially it converts 16-24 bit audio to 24 bit/192kHz so you hear way more from compressed music. Meanwhile a 32-bit Digital Signal Processor (DSP) eradicates jitter – an insidious side effect of playing back music from hard-disk devices like PCs and laptops.
So, however your digital music collection is stored, the difference in audible quality is incredible!